Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up

Tuesday, October 04, 2011

Corporate tax reform talk

Today at 12:30 in Greenberg Lounge at NYU Law School, I will be participating in a panel discussion (with Deborah Schenk, Reuven Avi-Yonah, and Deborah Paul), of Reuven's recent co-authored paper, "The Case for Dividend Deduction." Reuven argues here for achieving corporate integration by making corporate dividends deductible at the entity level (and fully taxable to shareholders if they are U.S. taxpayers).

I do not entirely agree with the analysis or conclusions, for reasons that I'll explain. I actually wrote out my remarks in full, including some broader observations about corporate tax reform, so that I would be able to post them here after the session. I'll try to do that this afternoon.

About Me

I am the Wayne Perry Professor of Taxation at New York University Law School. My research mainly emphasizes tax policy, government transfers, budgetary measures, social insurance, and entitlements reform. My most recent books are (1) Decoding the U.S. Corporate Tax (2009) and (2) Taxes, Spending, and the U.S. Government's March Toward Bankruptcy (2006). My other books include Do Deficits Matter? (1997), When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (2000), Making Sense of Social Security Reform (2000), Who Should Pay for Medicare? (2004), Taxes, Spending, and the U.S. Government's March Towards Bankruptcy (2006), Decoding the U.S. Corporate Tax (2009), and Fixing the U.S. International Tax Rules (forthcoming). I am also the author of a novel, Getting It. I am married with two children (boys aged 16 and 19) as well as four (!) cats. For my wife Pat's quilting blog, see Patwig’s Blog.